Companies Act 2014 section 1306

Return of capital by non-EEA company

Section 1306 requires non-EEA companies registered in Ireland to file a statement of their called-up share capital with the Registrar when submitting their accounting documents.

• Non-EEA companies must deliver a prescribed-form statement showing their called-up share capital when they file their accounting documents with the Registrar
• The called-up share capital figure must be current as of a date no more than two months before the statement is delivered
• The statement must be filed at the same time as the accounting documents and other filings required under the Act
• The statement is not required if the called-up share capital information is already included in the accounting documents filed by the company